Download or read book Implementing Cost Management Systems in Advanced Manufacturing Technology Firms written by Michael D. Shields and published by . This book was released on 1988 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Selection and Evaluation of Advanced Manufacturing Technologies written by Matthew J. Liberatore and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Matthew J. Liberatore Department of Management Villanova University Villanova, PA 19085 1. BACKGROUND The weakening competitive position of many segments of u.s. manufacturing has been analyzed, debated and discussed in corporate boardrooms, academic journals and the popular literature. One result has been a renewed commitment toward improving productivity and quality in the workplace. The drive to reduce manufacturing related costs, while meeting ever-changing customer needs, has led many firms to consider more automated and flexible manufacturing systems. The extent to which these new technologies can support business goals in productivity, quality and flexibility is an especially important issue for manufacturing firms in the u.s. and other Western nations. Problems have arisen in developing performance measures and evaluation criteria which reflect the full range of costs and benefits associated with these technologies. Some would argue that managerial policies and attitudes, and not the shortcomings of the equipment or manufacturing processes, are the major impediments to implementation (Kaplan 1984).
Download or read book Advanced Manufacturing Systems written by Joseph Sarkis and published by CRC Press. This book was released on 1999-08-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Serving as a reference and guide to both practitioners and researchers involved in the planning, control, and management of advanced manufacturing systems, Advanced Manufacturing Systems: Strategic Management and Implementation offers information on a wide range of available methodologies and tools. The contents are organized into four parts: Global Strategic Issues; Evaluation, Selection, and Adoption of the Systems; Implementation Issues; and Control and Support. Theoretical and practical, analytical and empirical, this is a valuable resource for those interested in researching or implementing these systems into their organizations.
Download or read book Economic and Financial Justification of Advanced Manufacturing Technologies written by Hamid R. Parsaei and published by Elsevier. This book was released on 2013-10-22 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Competence in investment analysis is now a basic requirement for most practicing managers, engineers, and financial analysts in order to avoid possible serious mistakes arising from flawed or inadequate knowledge of the discipline. Furthermore, individuals who make decisions based on technical economics stake their professional futures, in many cases, on the accuracy of such evaluations. The aim of this volume is to provide a balanced view of the essential components of economic and financial analysis including: 1. Strategic and design issues; 2. Principles of cost management systems and activity-based costing, and; 3. Tools for developing the financial measures of investment worth, with advanced topics and case studies in these three areas.This volume provides a refreshing insight into the various methods that engineers, managers, and financial analysts may need to consider to find good alternatives for the investment of scarce resources. Not only are new ventures presented, but also improvements within existing facilities that include process modification, product design, equipment replacement, and plant expansion/contraction.
Download or read book Advanced Manufacturing Technology Management written by Mike Harrison and published by Financial Times/Prentice Hall. This book was released on 1990 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Air Force Orientation Guide to Advanced Manufacturing Developed by the Consortium for Advanced Management International Cam I an Intern Resea written by Michael G. Bindner M. P. a. and published by . This book was released on 2018-06-05 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this research project is to describe the factory of the future as projected by the Cost Management System (CMS) developed by the Consortium for Advanced Management International (CAM-I), formerly Computer-Aided Manufacturing -- International, Inc., and its sponsors. The project will also address the implications the system has on Cost Improvement Curve Theory, Cost/Schedule Control Systems Criteria, and the movement toward Total Quality, which have now evolved into Earned Value Management. This project was completed before the new terminology was adopted, although the same principles will still apply. I produced this project because at the time I was the Air Force representative to CAM-I, had been the Comptroller Representative and had a hand in editing and discussing Cost Accounting for Today's Advanced Manufacturing, the CAM-I/CMS Conceptual Design, which is the precursor to Activity Accounting.The project begins with a brief history of the CMS, addressing the four phases of the effort...The second chapter discusses the factory of the future and Cost Improvement Curve Theory. It is divided into two sections. The factory of the future will be described using the generic activities found in the CMS Engineering/Manufacturing Functional Model. These activities are applied to the five manufacturing environments using the Manufacturing Processes Profile.The discussion on Cost Improvement Curve Theory presents two viewpoints on the causes of learning, describing how learning might occur in each of the manufacturing environments.The third chapter addresses CMS Cost Information features. It contains five sections. In the first four sections a different part of a company's cost information system will be described. The four parts are life cycle cost management, activity accounting, factory floor information and cost and performance measurement. In each of these sections CMS concepts are discussed, the CAM-I System Design Module is described and application of the Cost/Schedule Control Systems Criteria (Earned Value Management) is discussed. The last section summarizes Criteria (EVM) application.The fourth chapter addresses the CMS and quality. It contains two sections. The first section describes CMS tools which relate to quality. These are Activity Accounting, the Quality Function, Quality Management and Investment Management. The second section describes the CMS role in change, both rule and cultural.Appendix One is the C/SCSC Checklist, as applied to the CMS. Note that some updating may be required to update to EVM protocols. It should still be useful as a cross check to criteria application between the various modules. Appendix Two is a copy of the project briefing.The project utilized the CMS¬ Conceptual Design and the CMS System Design deliverables rather heavily. This was necessary because of the nature of the project as a description and discussion of these sources. For ease of reading quotation marks and indention are omitted. Suffice it to say that much of the-description found in this project is lifted directly from the data sources (especially some of the charts). These sources, as well as the government publications utilized, are listed in Appendix Tree.This project is a useful a primer on the automated factory of the future and on the CAM-I CMS. The CMS will likely be the industry standard in cost estimation, planning and control. The discussion found in Chapter 3 will aid Demonstration/Review Teams in validating contractor Earned Value systems which utilize a CMS. Benefits from participation in the CMS are greater visibility of technology improvement costs now buried in overhead, more accurate product cost, elimination of waste through tracking of non-value added cost provided through activity accounting, awareness)of change in defense contractor systems and the "state of the art" and greater defense contractor participation in the CMS effort.
Download or read book Impacts of Advanced Manufacturing Technology on Parametric Estimating written by Paul G. Hough and published by . This book was released on 1989 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Management System Design written by Robert Bear and published by Cima. This book was released on 1997 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide offers advice on choosing a costing technique suited to a particular set of business and information requirements. Aimed specifically at project teams in companies which need to review and develop their cost management system, it provides a step-by-step guide to development and implementation. In particular, it should assist companies in evaluating suitable costing techniques against a clear set of requirements, and is especially relevant to companies operating in an advanced manufacturing environment.
Download or read book Cost Management written by Leslie G. Eldenburg and published by John Wiley & Sons. This book was released on 2016-03-28 with total page 948 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials is mapped to the CPA. Many students fail to recognize the assumptions, limitations, behavioural implications, and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.
Download or read book The Design of Cost Management Systems written by Robin Cooper and published by . This book was released on 1991 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the past years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables the reader to analyze the defects of existing, traditional systems and offers advice on designing systems.
Download or read book Journal of Cost Management for the Manufacturing Industry written by and published by . This book was released on 1991 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advanced Manufacturing written by William B. Bonvillian and published by MIT Press. This book was released on 2018-01-12 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to rethink innovation and revitalize America's declining manufacturing sector by encouraging advanced manufacturing, bringing innovative technologies into the production process. The United States lost almost one-third of its manufacturing jobs between 2000 and 2010. As higher-paying manufacturing jobs are replaced by lower-paying service jobs, income inequality has been approaching third world levels. In particular, between 1990 and 2013, the median income of men without high school diplomas fell by an astonishing 20% between 1990 and 2013, and that of men with high school diplomas or some college fell by a painful 13%. Innovation has been left largely to software and IT startups, and increasingly U.S. firms operate on a system of “innovate here/produce there,” leaving the manufacturing sector behind. In this book, William Bonvillian and Peter Singer explore how to rethink innovation and revitalize America's declining manufacturing sector. They argue that advanced manufacturing, which employs such innovative technologies as 3-D printing, advanced material, photonics, and robotics in the production process, is the key. Bonvillian and Singer discuss transformative new production paradigms that could drive up efficiency and drive down costs, describe the new processes and business models that must accompany them, and explore alternative funding methods for startups that must manufacture. They examine the varied attitudes of mainstream economics toward manufacturing, the post-Great Recession policy focus on advanced manufacturing, and lessons from the new advanced manufacturing institutes. They consider the problem of “startup scaleup,” possible new models for training workers, and the role of manufacturing in addressing “secular stagnation” in innovation, growth, the middle classes, productivity rates, and related investment. As recent political turmoil shows, the stakes could not be higher.
Download or read book Designing Strategic Cost Systems written by Lianabel Oliver and published by John Wiley & Sons. This book was released on 2004-06-28 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a multidisciplinary roadmap for the design, development, and implementation of a strategic cost system, this book shows how to design a cost system to become a more effective decision-making tool and a source of competitive advantage for the organisation. It describes how to structure a cost systems design project and discuss the issues that should be addressed upfront from a management, operations, and costing perspective. Includes a URL site containing key terms and helpful Excel templates. Highlights the logistics of putting together and managing the project team. Addresses the technical and political issues that may arise as the project unfolds.
Download or read book Integrated Cost Management written by Michiharu Sakurai and published by Productivity Press. This book was released on 1995-12-01 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: To survive and grow, leading-edge companies throughout the world recognize the need for new management accounting systems suited for today's advanced manufacturing technology. Cross-functionality, for instance, has impacted the measurement systems of corporations and is challenging traditional management accounting structures. Accountants must become interdisciplinary to cope with increasing cross-functionality and their organization's need to be increasingly responsive and flexible. In Integrated Cost Management Sakurai discusses why certain practices have been chosen by each culture and the future implications of these choices, and he points to emerging needs and changes in the field. Professor Sakurai clarifies the framework of Integrated Cost Management and then explores in each successive chapter critical issues and specific methods related to factory automation and computer integrated manufacturing. He provides a thorough discussion of target costing, overhead management, activity-based management (ABM), investment justification in computer-integrated management (CIM), and a penetrating study of the cost management of software development. Ample bibliographies accompany each chapter and include references to articles by authors from around the world. Sakurai's overview allows management to perform a critical analysis of Japanese and American practices to gain an understanding of the strengths and weaknesses in each nation's concepts and techniques. This mutual inspection lays the foundation for a more sophisticated understanding of the true value management accounting holds in every aspect of your company.
Download or read book Implementing Activity based Cost Management written by Robin Cooper and published by . This book was released on 1992 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: By now, most companies know that activity-based costing, an innovative accounting system that breaks down overhead far more precisely than old-fashioned systems do, can be used to trim waste, improve service, and make better product-mix and pricing decisions. Yet the actual design and implementation of a successful ABC system remains largely a mystery for many companies. Analyzes the experiences of eight real-life companies who took on the challenge of implementing an ABC system, revealing the mistakes, successes, and ultimate triumphs that resulted in each case. Winner of the Notable Contribution to Management Accounting Literature Award.
Download or read book NIST Special Publication written by and published by . This book was released on 1988 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effective Resource Management in Manufacturing Systems written by Massimiliano Caramia and published by Springer Science & Business Media. This book was released on 2006-06-16 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manufacturing systems, regardless of their size, have to work with scarce resources in dynamic environments. Effective Resource Management in Manufacturing Systems aims to provide methods for achieving effective resource allocation and to solve related problems that occur daily and often generate cost overruns. This book will be bought by postgraduate students of business, engineering and computer science as well as researchers in these fields. It will also be of interest to practitioners in manufacturing systems and operations managers in industry.
